Cases Decided in the United States Court of Claims ... with Report of Decisions of the Supreme Court in Court of Claims Cases, Volumen124The Court, 1953 |
Dentro del libro
Resultados 1-5 de 100
Página 2
... Commissioner of Internal Revenue agreed upon the value of the property for invested capital pur- poses , as well as for determination of allowable deductions for depletion and depreciation , as being $ 2,126,039.68 , the cost to ...
... Commissioner of Internal Revenue agreed upon the value of the property for invested capital pur- poses , as well as for determination of allowable deductions for depletion and depreciation , as being $ 2,126,039.68 , the cost to ...
Página 3
... Commissioner of Internal Revenue ( 1 ) to regard the property as having been obtained for cash through Cummins as its agent , and ( 2 ) to value it at its total pur- chase price for invested capital purposes , the taxpayer is estopped ...
... Commissioner of Internal Revenue ( 1 ) to regard the property as having been obtained for cash through Cummins as its agent , and ( 2 ) to value it at its total pur- chase price for invested capital purposes , the taxpayer is estopped ...
Página 7
... Commissioner of In- ternal Revenue used for invested capital purposes and for determination of allowable deductions from taxable income for depletion and depreciation the amount of $ 2,126 , - 039.68 , which sum had been agreed upon by ...
... Commissioner of In- ternal Revenue used for invested capital purposes and for determination of allowable deductions from taxable income for depletion and depreciation the amount of $ 2,126 , - 039.68 , which sum had been agreed upon by ...
Página 9
... Commissioner determined a taxable net income for the year 1941 of $ 1,027 , - 151.01 and a deficiency in income tax of $ 38,104.30 with interest thereon of $ 3,192.41 and excess profits tax of $ 11,320.70 with interest thereon of ...
... Commissioner determined a taxable net income for the year 1941 of $ 1,027 , - 151.01 and a deficiency in income tax of $ 38,104.30 with interest thereon of $ 3,192.41 and excess profits tax of $ 11,320.70 with interest thereon of ...
Página 10
... Commissioner had previously allowed $ 22,847.78 , leaving an additional loss to be allowed as a deduction from income for that year of $ 6,757.02 . For the year 1940 , the agreed net loss sustained from land sales was $ 2,317.35 , of ...
... Commissioner had previously allowed $ 22,847.78 , leaving an additional loss to be allowed as a deduction from income for that year of $ 6,757.02 . For the year 1940 , the agreed net loss sustained from land sales was $ 2,317.35 , of ...
Otras ediciones - Ver todas
Términos y frases comunes
active duty agreed agreement alleged amended amount appeal applicable April Army August certificates Cherokees Coast Guard Commissioner Congress contracting officer contractor Corporation cost Court of Claims debenture December decision defendant defendant's motion determined dismissed documents entitled to recover evidence excess profits tax executed February February 24 filed Findings of Fact foam follows furnished granted Hipkins Company Hipkins Traction Device income Indian Affairs Indian Claims Commission instant Internal Revenue issued January July June June 15 land letter Liberty tankers Liberty-type license March Maritime Commission material ment Meyer Missouri mortgage Navy November October October 28 Otho F paid parties patent Pawnees payment period plaintiff plaintiff's petition Platte prior purchase pursuant referred River Section September Ship Stat statute of limitations subcontractor subpoena duces tecum suit summary judgment tankers taxpayer tiff timber tion treaty tribes United Urquharts vessels
Pasajes populares
Página 36 - paid or incurred", dependent upon the method of accounting upon the basis of which the net income is computed, unless in order to clearly reflect the income the deductions or credits should be taken as of a different period.
Página 755 - In computing any period of time prescribed or allowed by these rules, by order of court, or by any applicable statute, the day of the act, event, or default after which the designated period of time begins to run is not to be included.
Página 630 - Conveyances: Deed, instrument, or writing, whereby any lands, tenements, or other realty sold shall be granted, assigned, transferred, or otherwise conveyed to, or vested in, the purchaser or purchasers, or any other person or persons, by his, her, or their direction, when the consideration or value of the interest or property conveyed, exclusive of the value of any lien or encumbrance remaining thereon at the time of sale, exceeds $100 and does not exceed $500, 50 cents; and for each additional...
Página 393 - Nebraska, or to affect the authority of the government of the United States to make any regulations respecting such Indians, their lands, property, or other rights, by treaty, law, or otherwise, which it would have been competent to the government to make if this act had never passed.
Página 13 - EQUITY INVESTED CAPITAL. (a) DEFINITION. — The equity invested capital for any day of any taxable year shall be determined as of the beginning of such day and shall be the sum of the following amounts, reduced as provided in subsection (b) — (1) MONET PAID IN.
Página 492 - CONCLUSION OF LAW Upon the foregoing special findings of fact, which are made a part of the judgment herein, the court concludes that as a matter of law the plaintiff is not entitled to recover, and the petition is therefore dismissed.
Página 58 - ... and if it has intimated its will, however indirectly, that will should be recognized and obeyed. The major premise of the conclusion expressed in a statute, the change of policy that induces the enactment, may not be set out in terms, but it is not an adequate discharge of duty for courts to say: We see what you are driving at, but you have not said it, and therefore we shall go on as before.
Página 176 - Conclusion of Law Upon the foregoing special findings of fact, which are made a part of the judgment herein, the court concludes that as a matter of law the plaintiff is not entitled to recover, and the petition is therefore dismissed.
Página 165 - If the principal shall well and truly perform and fulfill all the undertakings, covenants, terms, conditions, and agreements of said contract during the original term of said contract and any extensions thereof that may be granted by the Government, with or without notice to the surety, and during the life of any guaranty required under the contract, and shall also well and truly perform and fulfill all the undertakings, covenants, terms, conditions and agreements...
Página 436 - Any officer so retired who has over thirty years' service or any officer so retired who served in any capacity as a member of the military or naval forces of the United States prior to November 12, 1918...